Revenue Scotland and Tax Powers Act 2014 section 209

Penalty for failure to register for tax etc.

Section 209 establishes that a penalty is payable when a person fails to comply with landfill tax registration requirements, and that failure was either deliberate or careless.

• A penalty arises where a person fails to meet registration requirements under the Landfill Tax (Scotland) Act 2014 and that failure was deliberate or careless.
• A failure is considered careless if the person did not take reasonable care to comply with the requirement.
• Even if a failure was originally innocent, it will be treated as careless if the person later discovers the failure but does not take reasonable steps to notify Revenue Scotland.
• The amount of the penalty payable is set out separately in section 210 of the Act.